Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 5 June 2015 — Gemeente Woerden; other party: Staatssecretaris van Financiën

(Case C-267/15)

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings

Appellant on a point of law: Gemeente Woerden

Other party: Staatssecretaris van Financiën

Question referred

In a case such as the present, in which a taxable person has had a building constructed and has sold that building for a price which does not cover all of the costs, while the purchaser of the building has given a certain part thereof to a third party for the latter’s use free of charge, is that taxable person entitled to deduct all of the VAT charged in respect of the construction of the building, or only a part thereof, in proportion to the parts of the building which the purchaser uses for economic activities (in the present case, leasing in return for payment)?

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